Charley Company manufactured 100,000 units during the year ended December 31 and reported the following: Direct material purchases $3,136,000 Sales revenue $12,800,000 Sandpaper used in production 32,000 Leasing costs-plant 384,000 Administration costs 800,000 Materials handling 320,000 Property taxes-plant 32,000 Indirect manufacturing labor 275,200 Direct materials, 1/1 384,000 Direct manufacturing labor 2,176,000 Direct materials, 12/31 275,200 Advertising costs 480,000 Finished goods, 1/1 672,000 Coolants & lubricants 22,400 Finished goods, 12/31 1,280,000 Depreciation-equipment 224,000 Work-in-process, 1/1 96,000 Sales salaries 576,000 Work-in-process, 12/31 64,000 Fire insurance-equipment 16,000 Sales commissions 640,000

a. What is the amount of direct materials used during the year? b. What is cost of goods manufactured for the year? c. What is cost of goods sold for the year? d. What is the companys operating income for the year?